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2015 (12) TMI 1166 - AT - Service TaxDenial of rebate claim - receipt of commission on transaction - output service was not exported and this is on the ground that the service was performed in India, the benefit was received by the recipients of the machines/equipments purchased by the Indian customers and therefore, the service cannot be said to have been exported - Held that:- Service has to be held as rendered to the recipient abroad and used abroad. When the service recipient analyses the orders and decides either to accept the order or to reject the same, it has to be held that service was received by the recipient abroad and it is partly performed in India and partly performed abroad. Therefore, the stand taken by the lower authorities that it cannot be considered as export of service cannot be sustained - Decided in favour of assessee.
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